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FREIGHTFLOW INTERNATIONAL LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Freightflow International Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and company's registered number is disclosed on the company information page. The principal place of business is Ham Lane, Lenham, Maidstone, Kent, ME17 2LH.
The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The company functions as a holding entity to allow its subsidiary to continue operations, and these companies have provided and will continue to provide financial support as needed.
It is the directors' opinion that the company will continue to be able to operate in the future due to the continued support of other companies within the Lenham "Group", and the availability of borrowing facilities.
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Exemption from consolidation
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The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
Investments in subsidiaries are measured at cost less accumulated impairment.
Investments in paintings are also measured at cost less accumulated impairment.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
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The average monthly number of employees, including the directors who received no remuneration, during the year was 4 (2024 - 4).
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